HC: Grants interim relief, pending adjudication over whether notice of confiscation without seizure holds good

Gujarat HC directs release of vehicle and goods of assessee in a case of seizure of vehicle and confiscation of goods considering the fact that tax along-with penalty has already been deposited; Notes assessee's contention that Revenue proceeded to issue notice for confiscation of seized goods u/s 130 of the CGST Act, 2017  without first resorting to section 129 of the CGST Act, 2017; Remarks that "We are examining a larger issue whether the authority concerned can strai...